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reporting and accounting of fixed assets of the Prague City Assembly and the district of Prague 13
Dušková, Martina ; Hálek, Miroslav (advisor) ; Svoboda, Michal (referee)
This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

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